House of Assembly Fifty-First Parliament, Second Session (51-2) 51 2 Parliament of South Australia House of Assembly published Answers to Questions Transport Infrastructure TRANSPORT INFRASTRUCTURE Dr McFETRIDGE House of Assembly Morphett TRANSPORT INFRASTRUCTURE 127 Dr McFETRIDGE (Morphett) (31 July 2007). 1.	Has the Department changed current arrangements in relation to the 'value of exclusions'? 2.	Have the relevant changes to accounting policies, procedures and systems for recording capital works expenditure been made to meet the Auditor-General's recommendations and Australian Accounting Standards? The Hon. P.F. CONLON House of Assembly Elder Minister for Transport Minister for Infrastructure Minister for Energy TRANSPORT INFRASTRUCTURE The Hon. P.F. CONLON (Elder—Minister for Transport, Minister for Infrastructure, Minister for Energy): I provide the following information: The department has implemented an interim manual process to identify and expense exclusion costs for all projects greater than $1 million. The department has initiated a process of annual review of all major capital projects to facilitate timely identification and expensing of costs that do not meet the asset recognition criteria.